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CORPORATE GOVERNANCE DAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM): STUDI EMPIRIS PERUSAHAAN NON KEUANGAN INDONESIA
Research Fair Unisri
Vol 4
, No 1
(2020)
The purpose of this study is to examine the effect of corporate governance on enterprise risk management disclosure in Indonesia. Corporate governance is defined as size of the board of commissioners and the proportion of independent commissioners. This study also uses firm size as a control variable.The samples are selected using purposive sampling, with 117 annual reports from non-financial companies listed in Indonesia Stock Exchange in the year 2014-2016. The results of this study prove that...
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KONTRIBUSI TAMAN HIBURAN RAKYAT SRIWEDARI TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH KOTA SURAKARTA PADA TAHUN 2012 – 2016
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
The aims of this research are to analyze the level of contributing accomplishment from Folk Amusement Park (THR) Sriwedari to Original Local Government Revenue (PAD) Surakarta city and to analyze the level of growth rate achievement on Folk Amusement Park (THR) Sriwedari in 2012 – 2016. This research uses a descriptive quantitative research. The research sources are the secondary and primary data. The techniques of collecting data are documentation, interview, and library research. The result...
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ANALISIS KONTRIBUSI, EFEKTIVITAS, EFISIENSI DAN POTENSI RETRIBUSI PARIWISATA TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN SRAGEN
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
This study aims to analyze the contribution, effectiveness, efficiency and potential of tourism retribution to local revenue in Sragen regency. This research uses quantitative data type. Source of data in this research is secondary data, that is data in the form of local revenue, which is arranged in the form of annual report published by related party that is Central Bureau of Statistic and Disparpora (Department of Youth, Sport and Tourism of Sragen Regency) Year 2013 – 2017. Using analytica...
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PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2017)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 3
(2019)
The purpose of this research was: 1) analyzes the significance of the influence of the audit Committee against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 2) analyzes the significance of the influence of the size of the company against tax evasion on banking company listed on the Indonesia stock exchange Years 2015 - 2017. 3) Analyzing the significance of the influence of leverage against tax evasion on banking company listed on the Indonesia stock ex...
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ANALISIS KINERJA PERMODALAN KOPERASI LEMBAGA EKONOMI MASYARAKAT BADAN USAHA MILIK DESA KARANGLO TAWANGMANGU KABUPATEN KARANGANYAR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
The purpose of this study was to determine the level of performance of the Capital Cooperative of the Community Economic Institution (LEM) of Village-Owned Enterprises (BUMDes) Karanglo, Tawangmangu District, viewed from the aspect of capital which includes the capital ratio of capital to capital and capital adequacy ratio (CAR) and aspects of cooperative identity. Which includes the Member Economic Promotion ratio (PEA), and the gross participation ratio. The scope of this research is Village O...
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PENERAPAN BALANCED SCORECARD SEBAGAI TOLOK UKUR PENGUKURAN KINERJA PADA RUMAH SAKIT UMUM DAERAH DI KABUPATEN KARANGANYAR
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 4
(2019)
The purpose of this research is to know the performance measurement of Karanganyar Regional General Hospitals by using balanced scorecard method, where performance measurement using four perspectives, the finance perspective, customer perspective,internal business process perspective, and the growth and learning perspective. This reseach using primary and secondary’s data. Primary data from questionnaire which divided to families/patients of Karanganyar’s General regional hospitals for measu...
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PENGARUH STRUKTUR CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN (Survei pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012 – 2015)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
The purpose of this study to determine the significance of the effect of structure corporate governance on financial statement integrity. This research is a case study in Indonesia Stock Exchange (BEI) year 2012 - 2015. Sources of data used are secondary data. A sample of 11 employees with purposive sampling. Methods of data collection used literature study. Data analysis techniques used multiple linear regression. The results show that independent commissioners, managerial ownership, institutio...
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ANALISIS KINERJA KEUANGAN PERUSAHAAN SEPENINGGAL PENDIRI PERUSAHAAN (Studi Kasus pada PT Sri Rejeki Isman Tbk di Sukoharjo)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
This study aims to determine the difference in financial performance after the founding of the company. Types of data used in this study are Qualitative Data and Quantitative Data. Sources of data used in this study obtained from annual financial statements of PT Sri Rejeki Isman Tbk listed on the Indonesia Stock Exchange during the period 2011 - 2016 then analyzed by using the ratio of financial statements consisting of profitability ratios, liquidity ratios, and solvency. This research is desc...
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ANALISIS KONTRIBUSI, EFEKTIVITAS DAN PROYEKSI PENDAPATAN PERUSAHAAN DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SRAGEN TAHUN 2012 – 2016
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
The purpose of this study is to analyze the contribution, effectiveness and projection of company earnings to the local revenue in Sragen regency in 2012 - 2016. This research is a case study conducted in Sragen Regency in 2012 - 2016. Secondary data used in this research comes from BPPKAD Sragen regency, with research object at company area in Sragen regency. Analytical techniques used are contribution analysis, effectiveness analysis and projection analysis. The result of the analysis of the c...
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PENGARUH TRANSPARANSI, AKUNTABILITAS, PENGAWASAN KEUANGAN DESA TERHADAP KINERJA PEMERINTAH DESA (Studi Kasus di Desa Majenang Sukodono Sragen)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 14
, No 1
(2019)
Purpose for this investigation is to test for transparency effect, accountability and village supervision of finance to performancevillage’s government.This research was conducted at Sukodono Majenang village government with all population was 4085. Types of data used are qualitative data and quantitative data while resource are in use primary data and secondary data. Sampling technique using proportional area random sampling that is as much 94 people. Data collection method was done by using...
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